Rinse the rice in water and drain.
In a rice cooker or pot add the rice, water (up to the 2 cup line if using a rice cooker), mirin, sake, soy sauce, and sesame oil. Stir to combine. Add the kombu on top and if using a rice cooker select the white rice function.
If not using a rice cooker, bring the liquid to a boil. Cover and reduce heat to low. Cook for 15-20 minutes or until the rice has absorbed all the liquid. Scoop out the rice onto a sheet pan lined with parchment paper and let cool.
Chop up the kimchi and mix with cream cheese in a small bowl. Taste and adjust how spicy you would like it to be.
In the palm of your hand, spread out a small amount of rice. place a teaspoon of the kimchi cream cheese mixture into the center of the rice and form a ball around the kimchi cream cheese mixture. Place onto a sheet pan lined with parchment paper and repeat until all the rice is used up.
Preheat the oven to 425°F.
Pour the panko breadcrumbs into a gallon zip lock bag. Pour the soy milk into a small bowl.
Lightly dip each rice ball into the soy milk and then into the bag with panko. When you have 4-6 rice balls in the panko bag, seal it up and shake to coat. Place each coated rice ball back onto your parchment lined sheet pan. Repeat until all are finished.
Bake for 15 minutes or until golden brown. Serve immediately with dipping sauce.